Asian Journal of Accounting and Governance 9: 123–131 (2018)

ISSN 2180-3838
(http://dx.doi.org/10.17576/AJAG-2018-09-11)

Impacts of Robotic Process Automation on Global Accounting Services

DAHLIA FERNANDEZ & AINI AMAN

ABSTRACT
The aim of this study is to understand the impact of Robotic Process Automation (RPA) on Global Accounting Services
(GAS) using the institutional logic lens. This study uses an in-depth case study approach in one of the largest global
business services firm that provides global accounting services. The result of the study showed that RPA technology has
significant impacts on individual and organization resulted in the change and reduction of work, thus reducing the number
of employees. Nevertheless, the introduction of new technology in the organization creates unnecessary competition
between humans and robots. Although the RPA technology could solve issues involving humans such as disciplinary
problems, employee productivity, and human resource shortages, high level of works such as analytical aspect could
not be completely replaced by robots and can only be done by humans.

Keywords: Robotic process; automation; global business services; institutional logic; accounting services

INTRODUCTION
Global Business Services (GBS) is a service that integrates
global practices and functionalities within an entity to
maximize processes, achieve scalability and reduce
organizational costs (Aman, Yunus, Maelah, Embong,
Mohamed, Adznan, Ahmad, Nurzafirah & Fernandez
2017; Wirtz, Tuzovic & Ehret 2015). The organization uses
provider services from third parties for strategic functions
while maintaining ownership control for some operational
processes. Among the functionalities inherent in the GBS
industry are information and communication technology,
human resources, engineering design, as well as finance
and accounting services (Aman 2016). This paper will
focus on Global accounting services (GAS) that include
accounting services such as invoicing, payroll, preparation
of financial report and other company’s financial activities
such as cash flow, investment, debt, financial planning
and decision making. These services cover a variety of
countries globally, but it is operated by an entity that
standardized the processes, operations, and technologies
(Aman 2016).
Many organizations have automated the technology
used in the finance and accounting services (F&A) to
increase productivity and to optimize operating costs.
Among the transformation of automation technology
used in F&A is Robotic Process Automation (RPA). This
technology comes with a variety of custom features or
generic programs that can be tailored to current business
operations (Lacity & Willcocks 2015). RPA is defined by
IRPA (2014) as the use of technology that enables employees
in a company to configure computer software or ‘robots’
to capture and interpret existing applications to process
transactions, manipulate data, and communicate with other
digital systems. In addition, the Financial Express (2016)
article has defined RPA as a set of automated software tools
used by firms for repeat processing and complex tasks
(low-end) without any human involvement. In this study,
RPA is defined as a system used in an organization that
involves the automation configuration of a process and
work to facilitate and increases the productivity of the work.
According to a study conducted by legal experts
Robert Half Financial Services (2016), 54% of traditional
financial services firms such as banks and investment firms
are planning to increase their spending on automotive or
RPA technology over the next 12 months (Parker 2016).
This shows that RPA is increasingly gaining attention by
large organizations, especially those involved in the GAS
sector. This is because RPA offers the ability to increase the
productivity of the organization, reducing costs, improving
the accuracy and speed of a work process, reducing human
negligence and improving the competitiveness of the
organization. The success of the new technology depends
on the organization’s management support and planning.
Support from top management and information technology
units, as well as system suppliers are important to enable the
system users to gain sufficient knowledge and information.
A well-planned and complete management plan should
be available to support the adoption of the new system
and to tailor the workforce to the newly-reorganized task.
Despite that, there are negative impacts that may
be encountered as a result of using inappropriate
technology. For example, employee retrenchments may
impact the motivation and employees’ emotions as well
as the productivity of the employee. Some organizations
implement new technologies because of trends (Fernandez,
Zainol & Ahmad 2017). This may not be in line with the
organizational own processes and unique cultures. When
an organization performs a re-structuring of technology, it
is assumed that the current technology is not sufficiently
efficient. However, this does not necessarily happen since
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current technology is likely to be the most appropriate
technology for the organization’s processes (Fernandez,
Zainol & Ahmad, 2017; Poston & Grabski 2001; Zainol,
Fernandez & Ahmad 2017).
Based on the above issues, the aim of this study is to
understand the impacts of RPA on global accounting services
(GAS) using the institutional logic lens. Institutional logic
shaped the consciously and rationally behaviors, as well
as individual actors that formed and altered the logic of
the institution (Thornton & Ocasio 1999). This study’s
objective can be achieved in particular by looking at
the effects of the RPA on the behavior of individuals and
organizations based on the professional logic lens. To
achieve this objective and to explain the subject clearly and
accurately, this study will explore the following research
questions: (1) How does RPA implementation impact
individual behavior in global accounting services from a
professional logic lens? (2) How does RPA implementation
impact organizational behavior in global accounting
services from a professional logic lens?
The remainder of the paper is structured as follows.
The next section which is literature review gives the
overview of the Global Business Services (GBS) and
Robotic Process Automation (RPA). It is followed with the
theoretical framework used in this study which focuses on
two impacts of RPA technology which are individual and
organizational. The research methodology section is then
presented, followed by the findings and analysis section.
The final section provides the conclusion and implications
of the study.
LITERATURE REVIEW
GLOBAL BUSINESS SERVICES (GBS)
GBS model is different as compared to the traditional model
of shared services and outsourcing services (Wirtz et al.
2015). GBS exists when various processes and functions
are shared within a global entity operating unitedly, with
the goal of achieving scalability, cost reduction, and
utilizing processes. As an alternative to operating with
various shared service centers and running the outsourcing
vendors independently, GBS providing integration of
business practices and locations to all shared services and
outsourcing activities across the organizations. It is an
integration of services made from the competitive strategy
that leverages information and communication technology,
accounting, finance, human resources, and engineering
design services (Aman 2016). Malaysia has successfully
positioned itself as a destination that can offer high-quality
services. There are more than 400 firms that have made
Malaysia a destination for GBS operations, where at least
80 firms are multinational firms (MNCs). These include
firms competing in major global industries such as Kerry
Logistics, Sime Darby, Sutherland, Citibank, HSBC, and DHL.
This article will focus on Global Accounting
Services (GAS) firm that provides accounting services
including to company’s financial activities such as cash
flow, investment, debt, financial planning and decision
making to their counterparts. In the GBS industry, the
GAS covers a variety of countries, but it is operated by
an entity that standardizes processes, operations, and
technologies (Wirtz et al. 2015). GAS services drivers are
with a continuous search of competition in terms of cost
savings, innovation, and market growth (Aman 2016).
This is because the service involves complicated and
high volume transactions. This service is usually still
dependent on employees with specialized expertise to
operate, which results in a risk to the organization if the
individual is absent or stopped working (ACCA 2015).
Among the steps in GAS organizations to improve their
organizational performance is to take the right resources as
a new and sophisticated disruptive technology to accelerate
work processes within the organization. Today, more
organizations are increasingly keen to know and become
more aware of the transformations that can be taken by
automation technology, in particular, robotic technology.
ROBOTIC PROCESS AUTOMATION (RPA)
The emergence of the ‘Robotic Process Automation’
term began around early 2000. The term Robotic Process
Automation (RPA) though sounds like a physical robot
that runs human operations, in fact, it is a computer
software configuration that replaces humans in doing a
task (Willcocks, Lacity & Craig 2015). Bataller, Jacquot,
Torres (2017) defines RPA as a method, system, and tool,
including computer programs coded into computer storage,
to automate manual processes. Method, system, and tool
include measures to identify processes manually executed
by users who interact with computers and automate the
process by a robot that is configured to interact with other
computers.
According to Lacity and Willcocks (2015), RPA
is an easy-to-configure system where system users
running business operations can execute them without
programming and users can be trained to independently
automate the process in just a few weeks. Based on these
definitions, in this study, RPA is defined as a business
process automation system that uses software tools to
interact with existing applications and replace humans.
The RPA software that replaces this person is best suited
to being called a “swivel chair” where people take input
from a set of systems (eg. e-mails), processes the input,
and then puts the output into a record system (eg. ERP)
(Willcock et al 2015). RPA interface with all customer
payment portals, which enables easy integration with ERP
and legacy systems. RPA automatically create invoices
together with the billing documentation and send or upload
it to the customer’s portal in a few seconds or minutes,
not days or weeks. The company estimates that its new
order-to-cash efficiency is saving hundreds of thousands
of dollars annually. It can automate processes that require
manual intervention in ERP system in order to justify the
costs, resources, and risks. For instance, the RPA system

can eliminate redundant and repetitive work in dealing
with high numbers vendor invoices and company billing
invoices.
THEORETICAL FRAMEWORK
This study uses the institutional logic as it helps in
answering the questions of this study in more depth. This
logic helps in clarifying changes that occur to individuals or
organizations because of the technology being introduced.
Institutional logic can be interpreted as a symbol or idea that
creates cognition, emotion, and action by providing express
or implied values ​​about how individuals or organizations
interpret reality, what constitutes appropriate behavior, and
how to succeed (Thornton, Ocasio & Lounsbury 2012;
Thornton 2004). Friedland and Alford (1991) define the
logical theory of institutions as a theory built specifically
to illustrate heterogeneous patterns and changes. Thornton
and Ocasio (1999) define the institutional logic as a
socially constructed, practical material in the historical
order, assumptions, values, beliefs, and rules in which
individuals produce and reproduce their material lives,
arranging time and space, and give meaning to their social
reality. The institutional logic consists of a set of values​​
that define how the institution is structured, the nature of
the change, the distributed resources and the purchased
and developed technology (Thornton & Ocasio 1999).
More specifically, Lounsbury (2002) defines the logic of
the institution as a principle that controls the selection
of technology, determines the type of perpetrator who
is authorized to make claims, form and also restricts the
possibility of actor behavior, and determines the criteria
for effectiveness and efficiency.
The institutional logical concept introduced by
Friedland and Alford in 1991, provides some organizational
principles that offer practical guidelines for behavior to
guide the individual’s attitude. According to Sahay, Sæbø,
Mekonnen and Gizaw (2010), the institutional logic is
made up of various levels that cover internal and external
institutions. A decision is not based on an individual,
but it is formed by an institution in which the behavior
operates, and from which they establish identity and
legitimacy (Nicholson & Safe 2012; Friedland & Alford
1991). According to Thornton and Ocasio (1999), the
institutional logic also shaped the way consciously and
rationally behaviors, as well as individual actors formed
and altered the logic of the institution.
This study focuses on the changes that take place on
individuals and organizations using professional logical
lenses. Professional logic is one of the lenses contained in
the logic of the institution. According to Qiu, Gopal and
Hann (2011), professional logic works in parallel with
personal capitalism, where personal reputation, personal
networks, growth and firm capitalism are emphasized.
Professional logic also refers to the impact of individual
assignments and occupations as well as organizational
performance when new ideas or technologies are taken
and used. When a new technology is introduced to
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the organization, it has the potential to affect how the
organization collects, stores, transfers and uses data
(Fernandez et al. 2017). Any changes in institutions and
organizations will result in new issues as well as the
issues in which they must act to address the issues that
apply based on individual professionalism and judgment
(Thornton 2004). This mechanism also includes changes in
professional beliefs and behaviors (Qiu et al. 2011). This
situation usually occurs when individuals undergo career
transition and identity change and result in skills, behavior,
and interaction patterns aligned to meet new demand
(Ebaugh 1988; Jain, George & Maltarich 2009; Louis 1980;
Van Maanen & Schein 1979). Changes to the roles and
actions of these individuals or organizations will result in
different accounting processes (Sutton 2006). Individuals
will use certain logic to assist in problem-solving and be
a new determinant for organizational decision making
(Thornton 2004). Impact on individual and organizational
processes will be discussed in more detail in the next
section.
IMPACT ON INDIVIDUAL
Automation technology promises a very simple and fast
concept to execute in comparison with technologies that
require human involvement. Automation technology is
also widely applied in accounting and finance assignments
because according to professional logical lenses, it is seen
to improve work accuracy, reduce working cycles and more
flexible (Schatsky, Muraskin & Iyengar 2016). Just like
industrial robots that reproduce the manufacturing industry
by creating higher production rates and better quality, RPA
also has the potential to revolutionize the way individuals
think and govern business processes, support IT processes,
and workflow processes (IRPA 2014). Consequently,
according to professional logical lenses, RPA can have an
impact on individual work systems and firms. Individuals
will reflect and act according to the methods and behaviors
that are believed to be most effective and efficient for the
organization (Thornton et al. 2012).
The impact of the automation technology to the
users can potentially have a positive or negative impact
on individuals and firms. For example, Chen, Yan
Huang, Chiu and Pai (2012) found that the accountants’
supervisors agreed that the implementation of automation
technology results in the change in the role of accountants.
According to the professional logic lens, the change
in the role of the accountant may occur as accountants
will begin to form a new role when attempting to adapt
themselves to new usage and workflows resulting from
the use of automation technology being implemented.
Additionally, the findings showed that the major impact
on accountants after they implemented the automation
technology is the improvement of work efficiency, reducing
work routines, improving the quality of statements and
management analysis, improving motivation in learning
and innovation, improving IT and professional skills,
and also improving competition pressure. The results of
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this study are supported by Kanellou and Spathis (2013),
where they have found that automation technology system
makes data collection and processing easier and faster. In
addition, automation technology provides more flexibility
to accounting department.
In addition, according to Lacity & Willcocks (2015),
among of the main benefits of automation technology
are the enhancement of work accuracy, better time cycle,
and increase productivity in transaction processing.
According to IRPA (2014), RPA has the potential to change
the way boring work and repetitive tasks are. Automated
technology that employs a large-scale workforce for
regular and repetitive tasks as well as high transaction
tasks, potentially to increase capabilities, save money
and time (IRPA 2014). Improved spirit of work, the most
appropriate task and process for automation is usually
the heaviest and least enjoyable and relieved employees
of them can further refocus on rewards and higher value
activities. However, not all of the technological effects
are positive. RPA causes changes or changes in work.
Changes in the work process are commonplace and must
be faced by all organizations to remain competitive in the
marketplace. However, according to professional logical
lenses, it creates a fear of workers due to changes in the
work process to be encountered (Arnold, Hunton & Sutton
2000). Employees are frightened and hard to learn about
the use of new technologies. There are employees who
are already comfortable with their job position and are
reluctant to change their work processes. Additionally, it
also creates fears for employees because of the worries
of their jobs being taken over by robots. This results in
the introduction of new technology acceptance problems
and should be addressed well by firms. Based on the
professional logic lens, this is an issue that needs to be
stressed as it can jeopardize their job opportunity (Dobson
2017). Firms that apply PRA to replace human beings will
cause competition between humans and robots.
IMPACT ON ORGANIZATION
The advance of automation and digitalization will continue
to change the way it works. Since RPA is a very sophisticated
and up-to-date technology, almost every job will be
reworked. Consequently, organizations should consider
how they plan their work, organize work, and plan future
growth. Organizations also should provide a continuous
support to the employee. Besides that, to continue to
be competitive, the organization needs an appropriately
skilled worker. Investment in the development of
ongoing skills for the workforce is important not only for
talent management strategies but also for the prospects
of organizational success. Furthermore, among the
features of the RPA is that it can function at any time the
organization demands, and this gives an advantage to
the use of RPA compared to humans (Lacity & Willcocks
2015). The features of the RPA are very good as it can
improve the organization’s performance. Automation
technology that uses robots and replaces humans is better
because it can solve issues involving humans such as
disciplinary problems, employee productivity, and human
resource shortages. The previous studies stated that when
automation technology is introduced into the organization,
it will result in the change of work and also the reduction
of labor (de Castro & de Olieveira 2015; Gable, Palmer &
Sedera, 2002; Gorla, Somers & Wong 2010). According
to profit-oriented market logic lenses, the reduction in the
number of employees is good for firms. The technology
used is to reduce costs especially from the cost of work.
However, studies conducted by Kanellou and Spathis
(2013) showed that automated technology, the ERP did
not succeed in reducing the number of employees that
resulted in no cost to the organization. Figure 1 shows the
theoretical model for this study.
RESEARCH METHODOLOGY
A qualitative approach is used to carry out this study.
Qualitative research approaches are a systematic question
mod for understanding human beings and also the nature
of transactions between themselves and the environment
(Ormston, Spencer, Barnard & Snape 2014). This approach
is carried out to get a real picture based on the human
experience itself. Typically, this approach involves a small
sample size, unique and focused. This approach attempts

Professional Impact on — quality and work accuracy (Lacity & Willcocks 2015)
Logic Individual — save the accountant’s time (Lacity & Willcocks 2015)
— change of tasks and roles (IRPA 2014)
— technology creates fears for workers (Smith & Anderson 2014)
— lesser job opportunities (Dobson 2017; de Castro & de Olieveira
2015; Gorla et al. 2010)
Impact on — requires proactive planning (Lacity & Willcocks 2015)
Organization — support from management and support from information technology
(Lacity & Willcocks 2015)
— requires appropriately skilled worker (Lacity & Willcocks 2015)
— work at any time (Kanellou & Spathis 2013)
— reduce the number of workers (Lacity & Willcocks 2015)

FIGURE 1. Theoretical Framework


to explain ‘how’ and ‘why’ an event occurs through
more flexible data collection such as speech, document,
observation, and the reaction of respondents. In addition,
this approach is the best way of knowing the value,
motivation, behavior, perception and individual feelings
toward an event (Ciborra & Willcocks 2006). Additionally,
according to Jacks (2017), qualitative methods are ideal
for studies that use institutional logical lens due to the
theoretical context that requires deeper emphasis and
concentration. In line with the objectives of the study to
understand the influence of RPA in the accounting and
financial services process, this study has chosen a single
case study method as it is appropriate to gain a thorough
and detailed understanding of the issues studied (Yin 2013).
A single case study can help researchers to understand
the influence of RPA at every level of management in
the accounting and financial services within the chosen
company.
A GBS company (later named as Company A) from
oil and gas sector was selected as a case study. The
study has selected based on purposive sampling which
is often used in qualitative research to identify and
select the information-rich cases (Patton 2002). This
involves identification and selection of individuals or
organization that are proficient and well-informed with
implementation of RPA in GBS company. Company A
has been using RPA technology since 2015 and is seen
as a strong giant company and always keeps updated to
the latest technological developments in the market as
well as having great competition in the Malaysian and
international markets. The acquisition of new technologies
has the potential to result in various effects on individual
assignments and occupations as well as organizational
performance. Therefore, by selecting this company, this
study is able to provide significant implications and
contributions to various parties. The company is using
RPA in many ways. In finance and accounting functions,
the RPA can automate tasks that are repetitive, tedious and
required manual effort. Examples of functions of RPA in that
company are it enable automatic login to ERP system, able
TABLE 1. Details of Interviews
Name and Position
1 Vice President of F&A Unit
2 Human Resource Manager
3 Operational Manager
4 Team Manager
5 Continuous Improvement Manager A
6 Continuous Improvement Manager B
7 Continuous Improvement Manager C
8 Continuous Improvement Manager D
9 Continuous Improvement Manager E
10 Operational Specialist in F&A Unit
TOTAL
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to read the documents automatically in order to prepare the
sales invoice from sales orders, post revenue records into
the system, verification of accepted inventory and make
adjustments, calculates price and quantity differences, debt
monitoring by automation, matching between documents
to confirm payment accuracy, update comparative figures
for financial statements and generate reports in various
formats.
Qualitative data is gathered through semi-structured
interviews with various respondents that are using the RPA
system in F&A unit. The questions were made based on the
research framework and theme. Interviews were originally
scheduled to last for one hour but in some cases lasted up to
two hours. In total, 19 hours of interviews were undertaken
with eleven respondents including the vice president of
F&A unit, the human resource manager, the operational
manager, team manager, continuous improvement
manager, and also the operational specialist in F&A unit.
This is shown in Table 1. Each interview has been recorded
and copied verbatim and is recorded according to the
category as in the framework as a guide to analysis on
the influence of RPA (Ismail, Heeks, Nicholson & Aman
2016, Walsham 2006). After the transcription process is
completed, researchers identified the issues, translations
and identified themes continuously by repeatedly reading
the transcripts.
FINDINGS AND ANALYSIS
The following sections explore the results for the influence
of RPA towards the individual and organization based on
the lens of professional logic.
IMPACT ON INDIVIDUAL
RPA technology has potentials to provide a simple and
fast concept to execute in comparison with technologies
that still require human involvement. It helps to automate
mundane, routine, standardized tasks, thus creating higher
productivity and value. This is acknowledged by the
Continuous Improvement Manager A;
Interview Session
Frequency Duration (hours)
1 2
1 2
2 5
1 1
1 2
1 2
1 1.5
1 1
1 1
1 1.5
19
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“... RPA allows routine tasks to be deleted and it achieves the
specified processing goals.”- Continuous Improvement Manager
A.
Besides that, automation technology is capable of
improving productivity and making the work process
more efficient and accurate (Chen et al. 2012; Fernandez
et al. 2017; Kamhawi 2008). According to the Continuous
Improvement Manager B;
“... RPA also managed to eliminate errors as it was done by
robots. It does not have the flaws of accidental mistakes made
by humans.”- Continuous Improvement Manager B.
RPA technology is also widely applied in accounting
and finance assignments as it is seen to be able to reduce
the time. The saved time allows them to apply not just their
knowledge and expertise, but their nuanced creativity and
intelligence. This is acknowledged by Vice President of
F&A unit.
“... RPAs can be convenient and time-saving. Now, the time
of workers is not only wasted to enter data and do routine and
repetitive work, but they are given more challenging tasks such
as analyzing data.”- Vice President of F&A unit.
Changes in the process of employment are common
and must be faced by all organizations to remain
competitive in the marketplace. However, according to
professional logical lenses, changes in the task and roles
will create a fear of workers due to changes in the work
process to be encountered (Arnold et al. 2000). There are
employees who are already comfortable with their job
position and are reluctant to change work processes. There
are also workers who are afraid and feel hard to learn
about the use of new technologies. Plus, it creates fears
for employees because of the worries of their jobs being
taken over by robots. This led to the introduction of new
technology acceptance problems and should be addressed
by the firm well. According to Operational Manager;
“... at first the workers have fear because they are afraid of losing
their jobs. They are also worried because RPA involves changes
in their work processes, where they have to learn something
new.”- Operational Manager.
According to the Vice President of F&A unit, he agreed
that RPA significantly changes the role of the accountant.
However, it will provide them with more time on value-
added opportunities such as performance management,
predictive analytics, and decision support.
“...Many are concerned that technology will eliminate jobs,
while in fact, the technology is not replacing accountants, but
it is developing their role and enhancing their effectiveness and
job satisfaction. The RPA helps to eliminate the manual processes
and time-consuming, that prevent accountants from delivering
the strategy and analysis that drew them to this profession in the
first place.”- Vice President of F&A unit.
Despite the advantages brings by the RPA technology,
there is an issue that needs to be stressed because it can
challenge their job opportunities. Firms that apply RPA
to replace human beings will cause competition between
humans and robots. This is agreed by the Human Resource
Manager;
“... Yes, it cannot be denied that the use of technology has had
a huge impact on the present industry. Reducing the number of
employees leads to more intense competition. Now, humans need
not only compete with each other, but they must compete with
technology.”- Human Resource Manager.
However, according to the Vice President of F&A
unit, robots still cannot replace the need for full human
resources. Humans are still needed for technology control.
In addition, humans are required for data analysis and
decision making purposes.
“... we still need skills and knowledge in finance and accounting
for the control, analysis and decision-making aspects.” - Vice
President of F&A unit.
According to professional logic lenses, there is a need
in terms of analytical aspect that still cannot be completely
replaced by robots. The human resource requirements still
required by the firm can still offer job opportunities to
employees.
IMPACT ON ORGANIZATION
A proactive planning is crucial in order to implement
a new system into the organization. By establishing
a proactive planning and building strong governance
for RPA implementation, the organization will have a
stronger footing over the automation project and is able
to ensure that RPA implementation happens as planned,
particularly within the expected timeframe and budget.
This is acknowledged by the Continuous Improvement
Manager A;
“... Planning is very important for RPA implementation. The
RPA has been implemented gradually based on several phases
as initially, we are unsure about the impact on us. But now, the
RPA can be said to reach a matured phase and it showed that our
planning is successful and went well.”- Continuous Improvement
Manager A.
The support from management and support from
information technology units is crucial to the successful
implementation of a new technology. In order to increase
acceptance and adoption of RPA into operational processes,
effective change management and communication
strategies that ensure workers understand the facts and
benefits of RPA are essential. The continuous improvement
manager recognizes the importance of support and
training to employees and strives to give the best to all
employees.
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“... we try to provide enough support and training to employees.
Initially, there was a problem in terms of customizing workers
with a new task reshuffle. However, that’s our goal of providing
solid support and training.”- Continuous Improvement Manager
C.
According to the Vice President of F&A unit, he
acknowledged on the important role of IT in the accounting
profession. There are growing needs for accounting
professionals who possess a combination of educational
qualifications, professional credentials, and skill-sets that
include data analysis and business intelligence. Technology
will continue to change at light speed, accountants who not
only have basic IT skills but also flexibility and adaptability
will always be ready to integrate new, more efficient tools
into existing processes.
“... There is also an issue around skill matches and we are
progressively looking to hire people with skills around IT
technology and analytics.” – Vice President of F&A unit.
Based on professional logic lenses, RPA has excellent
features as it can improve organizational performance. The
previous study states that when automation technology
is introduced into the organization, it will result in the
change of work and the reduction of work (de Castro &
de Olieveira 2015; Gable et al. 2002; Gorla et al. 2010).
Recognizing this, the vice president of the F&A unit
acknowledges that RPA’s implementation has significantly
lowered the number of employees in the F&A units;
“... RPA implementation cannot escape with the reduction of
the worker where manual assignments have been successfully
automated.” – Vice President of F&A unit.
However, collaboration among RPA and human
operators will assist to enhance and restructure the existing
processes. Besides that, due to the need for RPA computer
operator and programmer, additional jobs roles will be
created. Figure 2 shows the summary of findings for this
study.

Automation technology that uses robots and replaces

humans is better because it can solve issues involving
humans such as disciplinary problems, employee
productivity, and human resource shortages. The reducing
number of work errors is something that is desirable for
every professional. It can smoothen the service process
that is carried out and improve the performance of the
organization. The Continuous Improvement Manager B
added that the RPA can work at any time the organization
wants and this gives an advantage to the use of RPA
compared to humans.
“... RPA works for 24 hours and it does not require any human
breaks. RPA can also replace the problems faced when hiring
people like people taking MC (medical leave), resignation and
coming late into the office. This is one of the great impact of the
RPA.”- Continuous Improvemen Manager B.
CONCLUSION AND IMPLICATIONS
In short, RPA technology implementation gives significant
impacts on the individual organizational behavior in
global accounting services from professional logic lenses.
Among of the impacts identified is the system able to
provide a better work quality and accuracy, and hence
save the accountant’s time. The fear that occurs from the
introduction of a new technological innovation particularly
on the aspect of job security is nothing new. Despite the
fact that technological innovation certainly causes some
form of economic and employment disruption, however,
it does not necessarily equate to unemployment as it
managed to create new jobs roles and changes the nature
of existing ones. Thus, organizations need to give full
support to their employees in order for them to prepare for

Professional Impact on — quality and work accuracy – automate all the tasks and increase
Logic Individual tasks accuracy.
— save the accountant’s time – additional time can be used for
more challenging tasks.
— change of tasks and roles - reluctant to change work processes.
— technology creates fears for workers - acceptance problems
— lesser job opportunities - human jobs being taken over by robots.
Impact on — requires proactive planning - implemented gradually based on
Organization several phases.
— support from management and support from information
technology - communication strategies.
— requires appropriately skilled worker
— demand in skills around IT technology and analytics.
— work at any time - does not require any human breaks and replace
the problems faced when hiring people like a disciplinary issue.
— reduce number of workers – reduce cost.

FIGURE 2. Summary of Findings

130
the technological disruption by educating employees on
the usage, advantages, and limitations of RPA.
Besides that, as responsibilities increase in the
accounting world, this study managed to found that
there is an important role for accounting profession to
have IT knowledge apart from traditional finance and
accounting skills. Instead of expecting to use the same
tool for the next decade, accountants today must be ready
to use new technology every year. This requires not just
a basic understanding of the technology itself, but the
ongoing cultivation of adaptability. Therefore, quality of
accounting education is a factor influencing the success of
employees and organizations directly. Restructuring of the
contents of accounting education by considering present
environmental changes are necessary with respect to train
graduates having sufficient quality to meet the needs of
industry.
Theoretically, this study uses professional logic
lenses to understand the impact of new technology,
which is RPA. This study builds the theoretical basis for
studying the impact of technology in the context of global
accounting services, based on the institutional logic lenses.
In addition, this study contributes to the literature on the
latest disruptive technology, namely RPA used in the GBS
industry and in particular global accounting services.
Practically, only a few firms are using the RPA technology in
the organization and this contributes to a lack of exposure
to RPA technology. Thus, this study can help the industry
for the planning and management process of the RPA
technology in global accounting services by providing
empirical evidence and best practice. The findings of this
study can be used as guidance and also enlightenment to
other organizations who are still considering whether to
use RPA or otherwise.
The scope of this study is limited to the impact of
implementing RPA in the GBS industry. While this study
has successfully exposed the challenges faced in the
implementation of the RPA in the GBS industry in Malaysia,
future studies may look into each challenge in detail. The
challenges may be different in other countries because of
the differences in culture and geography (Wyld 2010).
ACKNOWLEDGMENT
We would like to acknowledge UKM Research Grant
Scheme (GUP 2016-48) for funding opportunities.
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Dahlia Fernandez*
Faculty of Technology Management and Business
Universiti Tun Hussein Onn Malaysia
86400 Batu Pahat, Parit Raja
MALAYSIA
E-mail: dahliafernandez111@gmail.com
Aini Aman
Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi Selangor
MALAYSIA
E-mail: aini@ukm.edu.my
*Corresponding author